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Building a smart city is a necessary path to achieve sustainable urban development. Smart city public–private partnership (PPP) project is a necessary measure to build a smart city. Since there are many participants in smart city PPP projects, there are problems such as uneven distribution of risks; therefore, in order to ensure the normal construction and operation of the project, the reasonable sharing of risks among the participants becomes an urgent problem to be solved. In order to make each participant clearly understand the risk sharing of smart city PPP projects, this paper aims to establish a scientific and practical risk sharing model.

This paper uses the literature review method and the Delphi method to construct a risk index system for smart city PPP projects and then calculates the objective and subjective weights of each risk index through the Entropy Weight (EW) and G1 methods, respectively, and uses the combined assignment method to find the comprehensive weights. Considering the nature of the risk sharing problem, this paper constructs a risk sharing model for smart city PPP projects by initially sharing the risks of smart city PPP projects through Technique for Order Preference by Similarity to Ideal Solution (TOPSIS) to determine the independently borne risks and the jointly borne risks and then determines the sharing ratio of the jointly borne risks based on utility theory.

Finally, this paper verifies the applicability and feasibility of the risk-sharing model through empirical analysis, using the smart city of Suzhou Industrial Park as a research case. It is hoped that this study can provide a useful reference for the risk sharing of PPP projects in smart cities.

In this paper, the authors calculate the portfolio assignment by EW-G1 and construct a risk-sharing model by TOPSIS-Utility Theory (UT), which is applied for the first time in the study of risk sharing in smart cities.

By inspecting the special connection between negligence and the causes of negligence, this study evaluates the reasonableness of negligence offenses elements from the perspectives of “modes” and “rules.” This study considers that in the core concept of negligent manslaughter in the Criminal Code of Taiwan, “business” comprises an outstretched legal element; thus, “application by analogy” or “customary laws” should be prohibited as a legal basis or when applying the criminal code because those are not allowed under nulla poena sine lege. Nulla poena sine lege must be respected to release construction professionals from material risks in their judicial rights and interests.

This study used data mining analysis with a database of 204 cases where construction professionals were involved in an accusation of gross negligence manslaughter (GNM) (N = 486) between 1995 and 2021 to explore the reasons and distribution of these cases in the construction industry in Taiwan.

The results showed that the main reasons behind lawful GNM accusations against construction professionals are as follows: (1) the violation of employers' duty of care to prevent hazards caused in workplaces where falling and collapsing are concerns during construction, thus resulting in death; (2) gross negligence during design, construction and supervision, causing damages after natural disasters such as earthquakes and typhoons.

This study discusses the whole life circle of construction, starting from planning, design, construction and completion. However, the involvement of other offenses such as providing false statements, forgery, embezzlement, unjust enrichment and fraudulent tax evasion or criminal responsibilities stipulated in the Building Act or administrative punishments are beyond the scope of this study. Future studies will focus on foreign “business GNM” cases from judicial precedents with similar backgrounds to Taiwan in the construction industry to verify whether similar conclusions can be drawn and to examine their differences.

This study applied data mining and data analysis to the data and explored potential causality and patterns of GNM cases in judicial cases. The results of the analyses can be used as evidence for potential causality and thus facilitate construction professionals' self-reflection and contribute to the sustainable development of working environments for construction.

This study agrees with the removal of GNM titled “business” in the Criminal Code of Taiwan to achieve Sustainable Development Goals (SDGs) in the building industry. By doing so, national judicial and management systems will be in line with international standards, ensuring that everyone has equal access to justice.

Goal 16 of the SDGs by the United Nations aims to promote judicial equality, peace, justice and strong institutions. With this basis, this study collected and analyzed data in the field of criminal law and applied the theory of criminal offenses committed by negligence to real construction-related cases. This study especially discusses whether construction professionals were imposed with excessive responsibilities when a court enforced the “duty of care” that asked the professionals to bear the responsibility of results for events that should be and could be foreseen.

This study investigates the influence of e-marketing risks on a Corporation’s Reputation (CR) resulting from its online marketing of products and services.

A comprehensive analysis was conducted to enhance the company’s e-marketing strategies and bolster its reputation in the market. This involved an investigation into key factors of e-marketing risks, such as customer confidence, product quality, marketing fraud, credibility and customer knowledge and proficiency in using online platforms. These factors have directly impacted the company’s reputation, including aspects such as product/service quality, attractiveness, performance and commitment to social responsibility.

Its finding indicates that customers' lack of confidence in e-marketing has a strong impact on CR, followed by product quality and credibility. The absence of consumer awareness about e-marketing websites and e-fraud frequently negatively affects the organizational reputation.

To enhance the corporation’s reputation, it is recommended that companies provide educational resources on online shopping, including guidance on using the company’s website, comparing prices and other services that facilitate online purchases. This will help to support the credibility of e-marketing and enhance customer trust.

This research is an exploration of how e-marketing has affected a Corporation’s Reputation. It provides modern knowledge about the dynamic interplay between digital strategies and brand perception. Investigating this relationship provides valuable insights into the evolving landscape of consumer trust in the digital age. By analysing the various ways in which e-marketing influences a company’s reputation, innovative approaches can be developed to enhance its online presence and build lasting customer trust.

This study aims to provide further insights into the connection between corporate social responsibility (CSR) and companies’ credit ratings, while also exploring the role of corporate governance as a moderating factor. The hypotheses for this relationship are rooted in both legitimacy and stakeholder theories.

Using a sample of French non-financial listed firms from 2007 to 2020, this paper uses the ordered probit model introduced by Greene (2000). The issue of endogeneity has also been addressed.

The study reveals that CSR practices positively impact companies’ credit ratings by enhancing solvency and financial performance. Specifically, firms that prioritize CSR, particularly in the social and environmental dimensions (such as community relations, diversity, employee relations, environmental performance and product characteristics), tend to have higher credit ratings and a reduced risk of default. This suggests that credit rating agencies likely incorporate CSR performance when assigning credit ratings. Furthermore, the quality of corporate governance acts as a moderator, strengthening the relationship between CSR and credit ratings. The findings remain robust even after accounting for key firm attributes and addressing potential endogeneity between CSR and credit ratings.

This research provides valuable guidance for policymakers, corporate managers, investors and other stakeholders, as it offers insights into the influence of CSR activities on risk premiums and financing costs. For financial institutions, expanding credit decisions to encompass non-financial factors such as CSR can result in more accurate predictions of firm credit quality compared to relying solely on financial indicators.

To the best of the authors’ knowledge, this study stands out as the first to systematically examine the relationship between CSR and credit ratings within the French context. Moreover, it distinguishes itself by investigating the moderating influence of corporate governance on this relationship, setting it apart from prior research.

The purpose of the study is to evaluate the compliance of environmental risk management systems implemented by Moroccan banks with ISO 14001 certification or environmental charters.

Data were collected through the distribution of an environmental risk management questionnaire to all Moroccan banks’ branches, business centers and various central entities. The study uses regression analysis to model the relationship between environmental management system (EMS) compliance and environmental management explanatory variables to identify the most relevant indicators that can explain the effectiveness and reliability of an EMS.

Empirical evidence reveals that the evaluation of EMS compliance in Moroccan banks should consider two categories of variables: the first category is related to the culture of environmental risk management, and the second one is related to environmental management practices.

The results show that the “information” variables play a key role in the overall design of an EMS and represent essential variables in the general definition of the environmental policy and in raising awareness and providing information on the bank’s commitment to a pro-environmental approach. The “application” variables confirm that environmental management practices need to be put in place to manage the different environmental risks. The study raises some managerial implications and further research directions.

This study aims to investigate the effects of environmental, social and governance (ESG) performance on financial risk disclosure of European companies. It analyzed the relationships between ESG factors and financial risk disclosure between 2010 and 2020.

To test their hypotheses in this study, the authors used the multivariate regression analysis on panel data using the Thomson Reuters ASSET4 database and the annual reports of 154 European companies listed in the ESG index between 2010 and 2020.

Empirical evidence shows a positive association between European companies' environmental and governance performance with financial risk disclosure, whereas social performance does not influence financial risk disclosure. Concerning the control variables, the findings demonstrate that firm size and profitability are significant factors in changing the financial risk disclosure. Nevertheless, firms’ leverage is insignificantly correlated with financial risk disclosure.

This study extends the stream of accounting literature by focusing on the financial risk disclosure, a topic that has received little attention in previous research. Furthermore, to the best of the authors’ knowledge, this study is one of the first that provides ESG companies with evidence of the effect of ESG factors on financial risk disclosure in a developed market like Europe.

The purpose of this study is to examine various data sources to identify trends and themes in humanitarian supply chain management (HSCM) in the digital age.

In this study, various data sources such as published literature and social media content from Twitter, LinkedIn, blogs and forums are used to identify trending topics and themes on HSCM using topic modelling.

The study examined 33 published literature and more than 94,000 documents, including tweets and expert opinions, and identified eight themes related to HSCM in the digital age namely “Digital technology enabled global partnerships”, “Digital tech enabled sustainability”, “Digital tech enabled risk reduction for climate changes and uncertainties”, “Digital tech enabled preparedness, response and resilience”, “Digital tech enabled health system enhancement”, “Digital tech enabled food system enhancement”, “Digital tech enabled ethical process and systems” and “Digital tech enabled humanitarian logistics”. The study also proposed a framework of drivers, processes and impacts for each theme and directions for future research.

Previous research has predominantly relied on published literature to identify emerging themes and trends on a particular topic. This study is unique because it examines the ability of social media sources such as blogs, websites, forums and published literature to reveal evolving patterns and trends in HSCM in the digital age.

This paper aims to analyze what Samarco and Brazilian magazines speak and say about Mariana’s environmental crime. Discover their doxa in this subject. Interpret the speakings, sayings and doxas through the theories of the treadmills of production, crime and law.

It is a qualitative and documental research and a narrative analysis. Regarding the documents: 45 were from public authorities, 14 from Samarco Mineração S.A. and 73 from Brazilian magazines. Theoretically, the authors resorted to Bourdieusian sociology (speaking, saying and doxa) and the treadmills of production, crime and law theories.

Samarco: speaking – mission statements; saying – detailed information and economic and financial concerns; doxa – assistance discourse. Brazilian magazines: speaking – external agents; saying – agreements; doxa – attribution, aggravations, historical facts, impacts and protests.

The absence of discussions that addressed this fatality, with its respective consequences, from an agenda that exposed and denounced how it exacerbated race, class and gender inequalities.

Regarding Mariana’s environmental crime: Samarco Mineração S.A. speaks and says through the treadmill of production theory and supports its doxa through the treadmill of crime theory, and Brazilian magazines speak and say through the treadmill of law theory and support their doxa through the treadmill of crime theory.

To provoke reflections on the relationship between the mining companies and the communities where they settle to develop their productive activities.

Concerning environmental crime in perspective, submit it to a theoretical interpretation based on sociological references, approach it in a debate linked to environmental criminology, and describe it through narratives exposed by the guilty company and by Brazilian magazines with high circulation.

This paper explores the steps/countermeasures taken by buying and distributing firms to address supply chain disruptions caused by COVID-19.

This study employs a multiple case study methodology and conducts 36 semi-structured interviews with senior managers of nine different firms producing, procuring or distributing products from China and other highly impacted South Asian regions (Pakistan, Sri Lanka, India).

Results reveal that buying firms are moving to agile production, focusing on tier-1 supplier risk, enhancing inbound material visibility and temporarily closing production facilities to respond to the challenges posed by COVID-19. Furthermore, distribution centres are modifying their inventory policies, evaluating alternative outbound routes and sources of supply to manage disruptions caused to their business operations amid COVID-19 outbreak.

Supply chain firms can use the countermeasures provided in this study to mitigate the impact of COVID-19 and make the best out of this pandemic.

This study contributes to the supply chain literature by exploring the countermeasures taken by firms to mitigate the impact of COVID-19. In particular, this study explores such countermeasures from the perspective of two different entities (buyers and distributors) along the supply chain. Firms can use the countermeasures highlighted in this study to mitigate the impact of COVID-19 on the supply chain.

The purpose of this study is to investigate the influences of the characteristics of procurement strategies, in this instance labour-only, on project performance concerning health and safety (H&S), a project performance indicator.

Using non-probability purposeful and snowballing sampling methods, questionnaires were used to collect data from construction professionals in Nigeria. This was then analysed using descriptive (frequency and mean scores) and inferential statistics (Mann–Whitney-U and Kendall's Tau_b tests).

The findings indicate a statistically significant negative correlation between ‘the level of client involvement and ‘fatalities' and a positive one with ‘conducting of health and safety risk assessment' and ‘conducting employee surveys on health and safety attitude’. Poor hygiene is found to be the worst lagging indicator, while conducting of inspection is the most adopted leading indicator of project health and safety performance. It also emerged that there is no significant difference in the health and safety performance of projects procured through the procurement strategy in urban and rural areas.

The study provides valuable insight into the complexities in H&S management due to the high level of client involvement in labour-only procurement system (LoPS) projects and the level of diversity in their responsibilities therein. It creates a fundamental direction for developing a detailed framework or guidance notes for client involvement in the integration of H&S into LoPS projects.

This is the first study that examines the influence of the characteristics of procurement strategy on project health and safety performance. Evidence in the literature shows that project delivery outcomes significantly improve if procurement is strategically used, including when it is considered early in projects. However, integrating H&S into procurement strategies has received little attention.